We have conducted an in-depth classification analysis of the financial activities of the enterprise in terms of operational capacity, solvency, profitability and development capacity. This analysis is good for understanding the basic financial position of one side of the enterprise, but it is weak to understand the overall operation of the enterprise as a whole. In fact, the various capabilities of an enterprise are closely related to each other, so on the basis of a single analysis of the various financial capabilities of the enterprise, we should make a synthesis of their individual capabilities, the significance of which lies in:<br>(1) Through comprehensive capacity analysis, the relationship between the profitability, operational capacity, solvency and growth capacity of the enterprise is clarified, so that the applicable report can fully and systematically understand and evaluate the financial activities of the enterprise.<br>(2) Through comprehensive capacity analysis, k findout the bottleneck that restricts the management of enterprises, and points out the direction and focus for the users of the report to make decisions.<br>(3) Comprehensive capacity analysis lays the foundation for comprehensive evaluation of enterprise performance. Only a comprehensive and comprehensive observation of the financial capacity of enterprises can draw a correct evaluation conclusion.<br>The content of comprehensive ability analysis is to combine the financial objectives of enterprises with the financial links to carry out comprehensive analysis. What the enterprise owner pursues is the maximization of capital appreciation, the core of capital appreciation lies in the improvement of capital return ability, and the capital income ability is influenced by the financial situation of all parties and links. Comprehensive capacity analysis should take the return on net assets as the core, and through the decomposition of the return on net assets, to find out the degree of impact on the indicator of each business link of the enterprise, so as to comprehensively analyze the various links of the enterprise and the operating performance of all parties, DuPont financial analysis system is the basic method of this analysis.<br>DuPont analysis is a comprehensive way of analyzing a company's financial position using the relationship between several major financial ratios. The ultimate goal is to understand the financial situation, operating results and cash flow of the enterprise, and make a systematic and reasonable evaluation of the economic benefits of the enterprise. DuPont system is an intuitive financial analysis tool, which combines the basic financial analysis indicators organically, analyzes individual indicators, and pays attention to their coordination, thus forming a comprehensive understanding of the comprehensive financial analyst's financial situation and operating results.<br>DuPont system is also a systematic financial analysis method, it requires financial analysts to the enterprise parties and financial situation and business results combined analysis, the enterprise management situation of systematic evaluation, and through the layer of factor decomposition, analysis to explore the deep reasons.
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